040125 VK KFK EUR: Rechnungslegung nach US-GAAP (E) (2007W)

This course provides a comprehensive view of the most important requirements for preparing financial statements under US GAAP, including: Financial statement presentation (statement of financial position - including consolidation requirements, income statement, discontinued operations, changes in policy/accounting estimates/errors, comprehensive income, cash flow statement, statement of changes in equity), Revenue recognition (recognition criteria, measurement, current issues), Earnings per share, Inventories (determining cost, allocation methods, subsequent valuation), Business combinations (purchase consideration, contingencies, cost allocations, goodwill), Intangible assets (recognition & measurement, research & development, impairment testing), Long-lived assets (initial cost, asset retirement obligations, subsequent expenditures, depreciation, impairment, leases) Liabilities, contingencies, Income taxes (identifying & calculating deferred taxes, tax expense measurement, presentation, disclosure)
Leistungsnachweis: Mitarbeit, Klausur
Neue Curricula: Voraussetzung Modul "Internationale Rechnungslegung"

Nähere Infos auf Homepage: http://www.univie.ac.at/bwl/extrw/home.htm